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Accountability reporting objectives of Māori organizations

Research output: Contribution to journalArticle

Purpose - This viewpoint highlights the accountability reporting objectives of four Māori-controlled organizations. The examples cited reflect the core values of the indigenous Māori people of New Zealand (Aotearoa) and help demonstrate how these values are manifest in the accountability reporting of Māori-controlled organizations.

Design/methodology/approach - Narrative sections of a total of ten annual reports of two small and two large Māori organizations, drawn variously from their financial years ending in the calendar years 2009 to 2014, are read closely. These organizations represent diverse tribal and regional associations in terms of size, scope, structure; and in terms of the business, social and cultural activities they pursue.

Findings - Three core Māori values are identified: spirituality (wairuatanga); intergenerationalism and restoration (whakapapa); and governance, leadership and respect (mana and rangatiratanga). The commitment to these values, and the way this commitment is reflected in accountability reports of Māori organizations, are presented.

Originality - The examples provided, and the associated discussion, should help inform reporting initiatives of organizations that are seeking better accountability in terms of their long-term engagement with indigenous communities, the environment, and broader society.
Original languageEnglish
JournalPacific Accounting Review
Early online date6 Nov 2018
DOIs
Publication statusEarly online - 6 Nov 2018

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